General concepts on the diagnosis and assessment of enterprise
Objectives achieved through evaluation
It establishes a direct connection between records and the prices used as the basis of the evaluation, all phases of the economic circuit (supply-purchasing price, production – cost of production, sales, sales price and shall be established under which the financial results of the unit) using the prices.
Homogenize mass property items (all elementelesunt expressed with the same standard), making it possible to compare the time and place of these elements.
The interconnection between all processes carried out accounting method, a connection would not be possible under the circumstances in which each process of the assessment method would use different units.
It creates conditions for regular information to gather and analyze accounting transactions to be carried out using synthetic accounting work.
The need to evaluate
Need a universal assessment. Anyone who uses a property, paid for it, usually for purchase or rental. This means transactions or situations where you need to take a decision to proceed or to establish a strategy and for all that is necessary to estimate the value.
Major categories of situations are:
• transfer of ownership or utilization;
• property taxation;
• Property finance;
• compensation for damages;
• determining a program of use of property.
Transfer of ownership or the use of
The purpose of evaluation in these situations is:
• to assist buyers in making decisions to offer purchase price;
• help determine the selling prices of sale acceptable
• establish a basis for the exchange of property;
• to establish a basis for reorganization or merger of the properties;
• determine the conditions of payment for a transaction;
• to determine the amount of rent